§ 9613. Penalty and interest for failure to report or pay tax
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 75 Pa.C.S.A. Vehicles
75 Pa.C.S.A. § 9613
§ 9613. Penalty and interest for failure to report or pay tax
When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due.
Credits
1987, July 13, P.L. 303, No. 56, § 2, retroactive effective July 1, 1987. Amended 1995, Dec. 20, P.L. 669, No. 75, § 17, effective Jan. 1, 1996.
75 Pa.C.S.A. § 9613, PA ST 75 Pa.C.S.A. § 9613
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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